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Officials' advice

RFRM and Land Taxes: Discussion Paper for Session 11 of the Tax Working Group

Issue date: 
Thursday, 20 September 2018
Version note: 

Prepared by Inland Revenue and the Treasury for the Tax Working Group and dated June 2018.

Other papers from this meeting: Meeting 11: 15 June 2018.

Other papers on this theme: Capital.

This paper seeks the Group’s views on the merits of introducing land taxes or RFRM taxes in New Zealand. The paper outlines the main features of land taxes and RFRM taxes, provides a summary assessment of their advantages and disadvantages, and compares their features to narrow and broad-based capital gains taxes.

Last updated: 
Tuesday, 18 September 2018